What is the balance of the apprenticeship tax?

Individual business The apprenticeship tax is payable by any person, business or economic interest group taxed on income tax in the category of BIC or business tax. The companies liable must have their registered office in France and employ at least 1 employee.

The AT is divided into 2 fractions:

• the principal share, reported each month;
• the ‘balance’ fraction, declared and paid annually.

The "balance" fraction contributes to the development of initial technological and vocational training and to vocational integration. It is fixed at 0.09% payroll.

It is declared and paid annually to the Urssaf or the Caisse de la mutualité sociale agricole (MSA).

The latter then transfer this balance to the Caisse des Dépôts, which transmits the funds raised and allocated to the SoltO training and bodies chosen by the companies.

Declaration and payment of the balance of the apprenticeship tax

The reporting and payment of the balance of the AT, for the year 2024, will be done for each institution on the April 2025 NSF. This shall be payable:

• the May 5, 2025 for companies of 50 or more employees;
• the May 15, 2025 for other companies.

This return is made with the value "076 - Apprenticeship Tax Balance Paid in Cash" in the block "Contribution Code - S21.G00.82.002".

It is also possible that the company will benefit from a deduction to the balance of the apprenticeship tax. There are 2 deductions:

• grants in kind paid to apprenticeship training centers in the form of equipment and materials;
• the so-called ‘alternating bonus’ deduction for companies with more than 250 employees exceeding, in a given year, the 5 % of apprentice employees and the industrial research training agreement (Cifre).

These deductions shall not exceed the amount of the balance declared for the establishment. They must also be reported in the April 2025 NDS.